Do you know director's fee/remuneration is subject to SST (6%) ....?

01Do you know the director's fee/remuneration is subject to SST (6%) ....?

RMCD Guide On Professional Services - V3 As at 06 October 2020 Page 12 states:

A person appointed as a non-executive director on his personal capacity under contract for service to provide expert opinion.

The director under a contract for service may charge fees to the companies and such fees are subject to service tax.

However,

If a person is appointed as a director on the capacity of his post (contract of services) or under employment with the company, is not subject to service tax.

02Source

RMCD Guide On Professional Services - V3

https://bit.ly/3zgZWRD

PS : Directors' allowance, BIK, disbursement & reimbursement is not subject to SST.

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